Prior to 1.04.2016 , the rate of ST in respect of the above property was 3.75%. But, w.e.f 1.06.2016 the rate of ST has increased to 4.5% due to the decrease in the abatement available in respect of the construction service.

[Earlier 75% of ST was exempt , but now 70% is exempt]
(where base rate of ST=14% +0.5% +0.5% =15%)